Hotel Yamuna Tourist Home vs. State Of Kerala
Held
The High Court disposed of the writ petition, noting that the subject matter was covered by its previous decisions in W. P(C.) No. 32408/2023 and R.P No. 81/2024. The Government Pleader did not dispute this, leading to the petition being disposed of on the same terms as the precedents.
Facts
The petitioner challenged an assessment order and an appellate order imposing interest liability under Section 23(3) of the KGST Act, 1963, for alleged delayed tax (TOT) remittance for AY 2020-2021. They sought to quash these orders and related recovery proceedings, asserting their remittance was timely.
Key Issues
The key legal issue was the timeliness of tax (TOT) remittance for AY 2020-2021 and the consequent applicability of interest liability under Section 23(3) of the KGST Act, 1963.
Sections Cited
None
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH MONDAY, THE 19TH DAY OF FEBRUARY 2024 / 30TH MAGHA, 1945 WP(C) NO. 6080 OF 2023 PETITIONER: HOTEL YAMUNA TOURIST HOME, ADOOR, PATHANAMTHITTA ,691523 REPRESENTED BY ITS MANAGING PARTNER -V.M. VILASINI. BY ADVS. K.I.MAYANKUTTY MATHER S.PARVATHI UTHARA ASOKAN RESPONDENTS: 1 STATE OF KERALA, REPRESENTED BY ADDITIONAL CHIEF SECRETARY (TAXES), ROOM NO. 396, 1ST FLOOR, NEAR SOUTH CONFERENCE HALL, MAIN BLOCK, SECRETARIAT, THIRUVANANTHAPURAM GPO,, PIN - 695001 2 STATE TAX OFFICER, STATE GOODS AND SERVICES TAX DEPARTMENT, ADOOR P.O., PATHANAMTHITTA, PIN - 691523 3 DEPUTY COMMISSIONER (APPEALS), STATE GOODS AND SERVICES TAX DEPARTMENT,PATHANAMTHITTA P.O, PATHANAMTHITTA, PIN - 689645 4 COMMISSIONER, KERALA STATE GST DEPARTMENT, 9TH FLOOR, TAX TOWER, KILLIPPALAM, KARAMANA P.O,THIRUVANANTHAPURAM, PIN - 695002 BY ADV GOVERNMENT PLEADER RESHMITA RAMACHANDRAN-GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19.02.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.6080 of 2023 2 JUDGMENT Dated this the 19th day of February, 2024 The present writ petition has been
The judgment continues below.
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